Endeudamiento en tiempos de pandemia. incidencia del apalancamiento en una empresa camaronera en el período 2019-2020.

Abstract

Within an organization the main objective of the manager is to study the factors that can positively or negatively affect the profitability of the company. Within finance there are many indicators to determine a series of elements that allow knowing the economic and financial situation of the company, where leverage is one of the most used to know the profitability of the company. It has been observed that the majority of sometimes company managers use a portion of the debt and a portion of the equity to finance their assets. Therefore, the correct choice of the combination of debt and equity is very important for decision making. Leverage is applied to describe the use of certain fixed costs (they act as a "lever") that influence the performance of the company, that is, its significantly higher profitability. For a company, the "lever" is a fixed operating cost and a fixed financial cost. From this, three types of leverage are separated: total, operating and financial leverage. The objective of the research is to establish the economic impact of a shrimp company due to financial leverage in times of pandemic in the 2019-2020 period. The research is descriptive applying the bibliographic technique to obtain information. As a result, a practical exercise was presented in a company in the shrimp sector in which the indicators related to the different types of leverage were obtained.